Changes from plenary report to adopted text

Added1. The carrier bringing goods into the customs territory of the Union shall convey them without delay, by the route specified by the customs authorities and in accordance with their instructions, if any, to the customs office designated by the customs authorities, or to any other place designated or approved by those authorities.

Added2. Where, by reason of unforeseeable circumstances or force majeure, the carriers cannot comply with the obligation in paragraph 1, they shall without delay inform the customs authorities of the situation and of the precise location of the goods.

Added3. The customs authorities shall determine the measures to be taken in order to permit customs supervision of the goods referred to in paragraph 1, or of the vessel or aircraft and any goods thereon in the circumstances specified in paragraph 2, and to ensure, where appropriate, that they are subsequently conveyed to a customs office or other place designated or approved by the authorities or into a free zone.

Added4. Goods brought into a free zone shall be brought into that free zone directly, either by sea or air or, if by land, without passing through another part of the customs territory of the Union, where the free zone adjoins the land frontier between a Member State and a third country.

Added5. The customs authority may subject to customs controls goods that are still outside the customs territory of the Union, as a result of an agreement concluded with the relevant third country. The customs authorities shall treat those goods in the same way as goods brought into the customs territory of the Union.

Added6. By way of derogation from paragraphs 1 and 2, special rules may apply to goods transported within frontier zones or in pipelines and wires, to traffic of negligible economic importance or to goods carried by travellers, provided that the customs supervision and customs control possibilities are not thereby jeopardised.

Added7. Paragraph 1 shall not apply to means of transport and goods carried thereon only passing through the territorial waters or the airspace of the customs territory of the Union without a stop within that territory.

Added8. Articles 83 and 85 shall not apply in cases where Union goods which move without alteration of their customs status in accordance with Article 58(2) are brought into the customs territory of the Union after having temporarily left that territory by sea or air and having been carried by direct route without a stop outside the customs territory of the Union.

AddedArticle 85 Presentation to customs

Added1. Where the customs authorities or the other legislation applied by the customs authorities so requires, the carrier shall present the goods brought into the customs territory of the Union to customs upon their arrival at the designated customs office or any other place designated or approved by the customs authorities or in the free zone.

Added2. Without prejudice to Article 80(5), the customs authorities shall require the carrier to present the goods and provide the advance cargo information referred to in Article 80, where this information has not been provided at an earlier stage. [Am. 191]

Added3. Goods presented to customs shall not be removed from the place where they have been presented without the permission of the customs authorities.

Added4. The Commission is empowered to adopt delegated acts in accordance with Article 261, to supplement this Regulation by determining the conditions for designating and approving the places other than the designated customs office, as referred to paragraph 1.

Added5. The Commission shall adopt, by means of implementing acts, the procedure regarding the presentation of the goods to customs as referred to in this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 86 Temporary storage of goods

Added1. Non-Union goods shall be in temporary storage from the moment the carrier notifies their arrival to the customs territory of the Union, until they are placed under a customs procedure, or the customs authorities regularise their situation in accordance with paragraph 6.

Added2. Goods arriving to the customs territory in transit shall be in temporary storage after they have been presented to the customs office of destination in the customs territory of the Union in accordance with the rules governing the transit procedure in Title VIII, Chapter 2, until they are placed under another customs procedure or the customs authorities regularise their situation in accordance with paragraph 6.

Added3. Goods in temporary storage shall be stored only in customs warehouses or, where justified, in other places designated or approved by the customs authorities.

Added4. The temporary storage or customs warehouse operator shall preserve the goods in temporary storage but shall not alter them or modify their appearance or technical characteristics.

Added5. Non-Union goods in temporary storage shall be placed under a customs procedure no later than 390 days after the notification of their arrival or no later than 6 days after the notification of their arrival in the case of an authorised consignee as referred to in Article 116(4), point (b), unless the customs authorities require the goods to be presented. In exceptional cases, that time limit may be extended. [Am. 192]

Added6. Where, for a duly justified reason, goods cannot be maintained in temporary storage, the customs authorities shall without delay take all measures necessary to dispose of the goods in accordance with Chapter 4 of this Title.

Added7. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the conditions for designating or approving the places referred to in paragraph 3 of this Article and the cases where the time limit referred to in paragraph 5 of this Article may be extended.

Added7a. Until the date set out in Article 265(3), a temporary storage declaration shall be submitted in accordance with the rules and data requirements pursuant to Regulation (EU) No 952/2013, and the implementing and delegated acts provided therein. [Am. 193]

AddedArticle 87 Transitional provision in relation to authorisations for the operation of temporary storage facilities

AddedBy the date established in Article 265(3), the customs authorities shall reassess the authorisations for the operation of temporary storage facilities to check whether their holders may be granted an authorisation for customs warehousing. If they may not, the authorisations for the operation of temporary storage facilities shall be revoked.

AddedChapter 2 Release for free circulation

AddedArticle 88 Scope and effect

Added1. Non-Union goods intended to be placed on the Union market or intended for private use or consumption within the customs territory of the Union shall be placed under release for free circulation.

Added2. The release for free circulation shall not be considered a proof of conformity with the relevant other legislation applied by the customs authorities.

Added3. The conditions for placing goods under release for free circulation shall be the following:

Added(a) the required data has been provided or made available to customs authorities, which must include at least the importer responsible for the goods, the seller, the buyer, the manufacturer, the product supplier where this is different from the manufacturer, the responsible economic operator in the Union pursuant to Article 4 of Regulation (EU) 2019/1020 and Art. 16 of Regulation of the European Parliament and of the Council (EU) 2023/XXXX, the value, the origin, the tariff classification and a description of the goods, the unique reference of the consignment and its location, and the list of relevant other legislation applied by the customs authorities;

Added(b) any import duty or other charges due, including anti-dumping duties, countervailing duties or safeguard measures shall be paid or guaranteed, unless the goods are the subject of a drawing request on a tariff quota, or the importer is a Trust and Check trader;

Added(c) the goods have arrived to the customs territory of the Union; and

Added(d) the goods comply with the relevant other legislation applied by the customs authorities.

Added4. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement and amend this Regulation by determining the data provided or made available to the customs authorities for placing goods under release for free circulation as referred to in paragraph 3, point (a), of this Article.

AddedArticle 89 Application of commercial policy measures to inward and outward processing

Added1. Where processed products obtained under inward processing are released for free circulation and the calculation of the amount of import duty is made in accordance with Article 168(3), the commercial policy measures to be applied shall be those applicable to the release for free circulation of the goods which were placed under inward processing.

Added2. Paragraph 1 shall not apply to waste and scrap.

Added3. Where processed products obtained under inward processing are released for free circulation and the calculation of the amount of import duty is made in accordance with Article 167(1), the commercial policy measures applicable to those goods shall be applied only where the goods which were placed under inward processing are subject to such measures.

Added4. Commercial policy measures shall not apply to processed products released for free circulation following outward processing where:

Added(a) the processed products retain their Union origin within the meaning of Article 148;

Added(b) the outward processing involves repair, including the standard exchange system referred to in Article 143; or

Added(c) the outward processing follows further processing operations in accordance with Article 139.

AddedChapter 3 Relief from import duty

AddedArticle 90 Scope and effect

Added1. Non-Union goods which, having originally been exported as Union goods from the customs territory of the Union, are returned to that territory within a period of 3 years and declared for release for free circulation shall, upon application by the person concerned, be granted relief from import duty.

AddedThe first subparagraph shall apply even where the returned goods represent only a part of the goods previously exported from the customs territory of the Union.

Added2. The 3-year period referred to in paragraph 1 may be exceeded in order to take account of special circumstances.

Added3. Where, prior to their export from the customs territory of the Union, the returned goods had been released for free circulation duty-free or at a reduced rate of import duty because of a particular end-use, relief from duty under paragraph 1 shall be granted only if they are to be released for free circulation for the same end-use.

AddedWhere the end-use for which the goods in question are to be released for free circulation is no longer the same, the amount of import duty shall be reduced by any amount collected on the goods when they were first released for free circulation. Should the latter amount exceed that levied on the release for free circulation of the returned goods, no repayment shall be granted.

Added4. Where Union goods have lost their customs status pursuant to Article 57 and are subsequently released for free circulation, paragraphs 1, 2 and 3 of this Article shall apply.

Added5. The relief from import duty shall be granted only if goods are returned in the state in which they were exported.

Added6. The relief from import duty shall be supported by information establishing that the conditions for the relief are fulfilled.

Added7. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the cases where goods are considered to be returned in the state in which they were exported as referred to in paragraph 5 of this Article.

Added8. The Commission shall specify, by means of implementing acts, the procedure for the provision of information referred to in paragraph 6 of this Article. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 262(4).

AddedArticle 91 Goods which benefited from measures laid down under the common agricultural policy

Added1. Relief from import duty provided for in Article 90 shall not be granted to goods which have benefited from measures laid down under the common agricultural policy involving their export out of the customs territory of the Union, except where otherwise provided in specific cases.

Added2. The Commission is empowered to adopt delegated acts, in accordance with Article 261, to supplement this Regulation by determining the specific cases referred to in paragraph 1 of this Article.

AddedArticle 92 Goods previously placed under the inward processing procedure

Added1. Article 90 shall apply to processed products which were originally re-exported from the customs territory of the Union subsequent to an inward processing procedure.